A company that uses the perpetual inventory system sold goods to a customer on account for $3,00 The cost of the goods sold was $1,500. Which of the following would be included in the journal ent to correctly record this transaction? O Debit COGS $3,000 Credit Sales $3,000 O Debit Merchandise Inventory $3,000, Credit COGS $3,000 O Debit Cash $3,000 and credit COGS $1,500 O Debit Accounts Receivable $3,000 and credit Sales Revenue $3,000